Summary
Follow-up to #8826 and #8878. Wisconsin's 2024+ childcare expense credit (2023 Act 101 branch of wi_childcare_expense_credit_potential) builds its expense base from children-only tax_unit_childcare_expenses, omitting disabled-adult care (care_expenses) that #8746 added to the federal § 21 base. Wis. Stat. § 71.07(9g)(b) computes "100 percent of the federal … credit that the claimant may claim … using the expense limitation under par. (c)5. rather than … 26 USC 21(c)" — Act 101 swaps only the dollar cap and otherwise imports § 21, including its employment-related-expense definition covering care for any qualifying individual.
The inconsistency is internal to the model: WI's pre-2024 path multiplies federal cdcc_potential (which includes adult care), and the WI subtraction gets the same fix in #8878 — leaving the 2024+ credit as the only WI provision still excluding adult care. A household whose only qualifying individual is a disabled adult gets a positive federal credit and WI subtraction but $0 of the 2024+ WI credit.
Sources
Proposed fix
Add care_expenses to the 2024+ branch's expense base (same two-line pattern as #8878), plus a disabled-adult test case.
Dependency: wi_childcare_expense_credit_potential.py is modified by #8855 — implement this stacked on that branch or after #8855 merges.
🤖 Generated with Claude Code
Summary
Follow-up to #8826 and #8878. Wisconsin's 2024+ childcare expense credit (2023 Act 101 branch of
wi_childcare_expense_credit_potential) builds its expense base from children-onlytax_unit_childcare_expenses, omitting disabled-adult care (care_expenses) that #8746 added to the federal § 21 base. Wis. Stat. § 71.07(9g)(b) computes "100 percent of the federal … credit that the claimant may claim … using the expense limitation under par. (c)5. rather than … 26 USC 21(c)" — Act 101 swaps only the dollar cap and otherwise imports § 21, including its employment-related-expense definition covering care for any qualifying individual.The inconsistency is internal to the model: WI's pre-2024 path multiplies federal
cdcc_potential(which includes adult care), and the WI subtraction gets the same fix in #8878 — leaving the 2024+ credit as the only WI provision still excluding adult care. A household whose only qualifying individual is a disabled adult gets a positive federal credit and WI subtraction but $0 of the 2024+ WI credit.Sources
Proposed fix
Add
care_expensesto the 2024+ branch's expense base (same two-line pattern as #8878), plus a disabled-adult test case.Dependency:
wi_childcare_expense_credit_potential.pyis modified by #8855 — implement this stacked on that branch or after #8855 merges.🤖 Generated with Claude Code